https://www.taxtmi.com/caselaws?id=413283 The CESTAT Bangalore ruled in favor of the appellant, holding that refund claims rejected as time-barred under Section 11B of the Central Excise Act, 1944 cannot be sustained. The court emphasized that claims for refund paid by mistake should not be barred by limitation, even if the prescribed period under Section 11B has expired. The decision aligned with legal principles outlined in the Constitution of India regarding the levy and collection of taxes, allowing the appeals and granting consequential benefits to the appellant. en-us Thu, 07 Oct 2021 00:00:00 +0530 Fri, 08 Oct 2021 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413283 The CESTAT Bangalore ruled in favor of the appellant, holding that refund claims rejected as time-barred under Section 11B of the Central Excise Act, 1944 cannot be sustained. The court emphasized that claims for refund paid by mistake should not be barred by limitation, even if the prescribed period under Section 11B has expired. The decision aligned with legal principles outlined in the Constitution of India regarding the levy and collection of taxes, allowing the appeals and granting consequential benefits to the appellant. Case-Laws Service Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413283